Approval of special tax return arrangements
39 Approval of special tax return arrangements
Despite the provisions of another taxation law, the Commissioner, by written notice, may give approval for a special arrangement for the lodging of returns and payment of tax under the taxation law to—
a specified taxpayer or taxpayers of a specified class; or
a specified agent on behalf of a specified taxpayer or taxpayers of a specified class.
An approval, among other things—
may provide an exemption (or a partial exemption) for the taxpayer or taxpayers from specified provisions of the taxation law to which it applies;
may authorise the lodging of returns and payments of tax by electronic means.
An approval may be given on the initiative of the Commissioner or on application.
The Commissioner may vary or cancel an approval by written notice.
This Act’s bill:Second reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.